2023 (2) TMI 90

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....ddhose For the Petitioner : Mr.P. Rajkumar For the Respondents : Mr.C. Harsha Raj, Addl. Government Pleader ORDER By consent of both parties, this writ petition is taken up for final disposal in the admission stage itself. 2. Mr.C. Harsha Raj, learned Additional Government Pleader accepts notice for the respondents. 3. The petitioner has challenged the impugned order dated 04.01.....

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....he violations committed by them as per the provisions of Section 74 of the TNGST Act, 2017, instead the respondent has simply extracted the ingredients of Section 74 of the Act and has issued the show cause notice. 4. Under the impugned order passed under Section 74 of the TNGST Act, 2017, the petitioner has been levied with penalty for claiming input tax credit based on bogus tax invoices / de....

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....cument along with this writ petition. A detailed reply was also sent by the petitioner to the show cause notice on 08.12.2022 and the same has also been uploaded in the web portal of the respondents. The proof for the same has also been filed as a document. However, under the impugned order, the reply dated 08.12.2022 has not been considered by the respondents. 8. On a prima facie consideration....

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.... hearing to the petitioner, including granting them the right of personal hearing. 10. In the result the impugned order dated 04.01.2023 passed by the 1st respondent is hereby quashed and the consequential orders dated 05.01.2023 are hereby quashed and the matter is remanded back to the 1st respondent for fresh consideration on merits and in accordance with law, after affording a fair hearing i....